Integrated Filing — IndAS

General information about company
Scrip Code	539957
NSE Symbol	MGL
MSEI Symbol	NOTLISTED
ISIN	INE002S01010
Name of company	Mahanagar Gas Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	06-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	29-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Sale of Natural Gas
Start date and time of board meeting	06-May-2025   14:30:00
End date and time of board meeting	06-May-2025   17:15:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	21524400000	79789700000
	Other income	420200000	1665900000
	Total income	21944600000	81455600000
2	Expenses
(a)	Cost of materials consumed	12806600000	46803000000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1900000	-6200000
(d)	Employee benefit expense	353000000	1468100000
(e)	Finance costs	41700000	140600000
(f)	Depreciation, depletion and amortisation expense	925200000	3520500000
(f)	Other Expenses
1	Excise Duty	1880600000	7151700000
2	Other Expenses	2532200000	8673400000
	Total other expenses	4412800000	15825100000
	Total expenses	18541200000	67751100000
3	Total profit before exceptional items and tax	3403400000	13704500000
4	Exceptional items	-8600000	-8600000
5	Total profit before tax	3394800000	13695900000
6	Tax expense
7	Current tax	771100000	2955200000
8	Deferred tax	153600000	336200000
9	Total tax expenses	924700000	3291400000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	2470100000	10404500000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	2470100000	10404500000
17	Other comprehensive income net of taxes	-30600000	-23600000
18	Total Comprehensive Income for the period	2439500000	10380900000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2470400000	10405700000
	Total profit or loss, attributable to non-controlling interests	-300000	-300000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-30500000	-23600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	987800000	987800000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	25.01	105.33
	Diluted earnings (loss) per share from continuing operations	0	0
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	25.01	105.33
	Diluted earnings (loss) per share from continuing and discontinued operations	0	0
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	44219700000
	Capital work-in-progress	10680600000
	Investment property
	Goodwill	109200000
	Other intangible assets	4212100000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1075000000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	1285200000
	Total non-current financial assets	2360200000
	Deferred tax assets (net)
	Other non-current assets	1656600000
	Total non-current assets	63238400000
2	Current assets
	Inventories	523200000
	Current financial asset
	Current investments	10542300000
	Trade receivables, current	3640600000
	Cash and cash equivalents	1517500000
	Bank balance other than cash and cash equivalents	1811400000
	Loans, current	0
	Other current financial assets	1428800000
	Total current financial assets	18940600000
	Current tax assets (net)
	Other current assets
	Total current assets	19463800000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	82702200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	987800000
	Other equity	57814000000
	Total equity attributable to owners of parent	58801800000
	Non controlling interest	145800000
	Total equity	58947600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	1681100000
	Total non-current financial liabilities	1681100000
	Provisions, non-current	552500000
	Deferred tax liabilities (net)	2771200000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	5004800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	145700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4167100000
	Total Trade payable	4312800000
	Other current financial liabilities	13205000000
	Total current financial liabilities	17517800000
	Other current liabilities	1002400000
	Provisions, current	197900000
	Current tax liabilities (Net)	31700000
	Deferred government grants, Current	0
	Total current liabilities	18749800000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	23754600000
	Total equity and liabilites	82702200000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to profit or loss	-40800000	-31500000
2	Income tax relating to items that will not be reclassified to profit or loss	10200000	7900000
	Total Amount of items that will not be reclassified to profit and loss	-30600000	-23600000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income	-30600000	-23600000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			13695900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			140600000
	Adjustments for decrease (increase) in inventories			-102400000
	Adjustments for decrease (increase) in trade receivables, current			-689600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-20200000
	Adjustments for decrease (increase) in other non-current assets			-9400000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-448300000
	Adjustments for other bank balances			1019200000
	Adjustments for increase (decrease) in trade payables, current			864300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			65800000
	Adjustments for increase (decrease) in other non-current liabilities			-5100000
	Adjustments for depreciation and amortisation expense			3520600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			121500000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			826900000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			352100000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-864700000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			1400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			4068500000
	Net cash flows from (used in) operations			17764400000
	Dividends received			0
	Interest paid			17300000
	Interest received			397300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			18144400000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			575000000
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			11839300000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			0
	Income taxes paid (refund)			2687500000
	Other inflows (outflows) of cash			479400000
	Net cash flows from (used in) investing activities	-14622400000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			98000000
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			432200000
	Dividends paid			2963800000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-3298000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			224000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			224000000
	Cash and cash equivalents cash flow statement at beginning of period			1293700000
	Cash and cash equivalents cash flow statement at end of period			1517700000